DUTY FREE SHOPS FOR TOURISTS
—(1) The Director-General may, in his discretion, on payment of such fees as may be prescribed, grant a licence to any person (referred to in this Act as the licensee) to sell goods to tourists and returning or departing residents of Singapore free of duty in such premises as may be designated in the licence.
(2) Any such licence shall be for such period and subject to such conditions as may be specified in the licence.
(3) Such premises shall be deemed to be a licensed warehouse for the purposes of section 51 except that a licensee of those premises shall not be required to take out a separate licence for warehousing goods in those premises.
(4) A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any such licensed premises for the purpose of checking accounts and records and for such other purposes as may be considered necessary.
(5) The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Director-General.
(6) Any licence granted under subsection (1) may, in the discretion of the Director-General, be suspended or withdrawn at any time.
(7) The licensee shall not be entitled to any compensation for the suspension or withdrawal or for the surrender of any such licence, but the Director-General may, in his discretion, allow a refund of one-twelfth of the amount of the licence fee for each complete month in respect of which the licence would have remained valid had it not been suspended, withdrawn or surrendered.
(8) No person, other than a licensee, shall issue, display or distribute or cause to be issued, displayed, or distributed any advertisement, writing, pamphlet, price list or other document which may imply or give reasonable cause for the public to believe that he has for sale on his premises goods which are duty free or tax free.
(9) Any person who contravenes subsection (8) shall be guilty of an offence.
Drawback on goods sold to tourists
83. [Repealed by Act 4/2003]